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2011 (4) TMI 1132 - CESTAT, KOLKATADemand of duty and penalty on the ground that Appellant manufactured and cleared goods without payment of duty - Appellants were clearing goods to the railways in respect of certain quantity of goods the Appellants were not paying duty. The demand is confirmed after taking into consideration such clearances - Contention is that the Appellants are manufacturing the goods in question as well as also got goods manufactured from various job-workers as the job-workers are independent manufacturers hence on such goods no duty is being paid by the Appellants. It is also submitted that Appellants were trading in respect of some goods which were duly reflected in their balance sheets - Revenue recorded the statement of five persons and as per the statements the goods were not manufactured on job-work basis however the same were manufactured as hired labourer. The Appellants asked for cross-examination of the witnesses whose statements were relied upon by the adjudicating authority and the same has been denied – Held that:- order passed without affording an opportunity of cross-examination is violation to the principles of natural justice, Appeals are disposed of by way of remand
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